20th December 2018 

 Patna 

Respected Uncle, 

I received your letter and gift that you have sent me on my birthday. I became surprised and very happy to see my birthday gift. The wrist watch that you have sent looks very beautiful. All my friends have liked it very much. 

Dear uncle, I was badly in need of a watch. I was often late for school and I had to pay some fine every month. I am sure this watch will prove useful to me. It will stand me in good stead during the examination days. I shall keep it with care as a token of your love for me. I once again thank you for this nice present. 

Please give my kind regards to aunt. 

Yours loving son 

 Abhinav 

March 10, 2020.

New Delhi

My dear Uncle,

I received your letter and gift parcel yesterday which you sent me on my birthday. I got many gifts from my friends but yours is the best of all. It is a wrist watch. It will make me punctual. It will remind me the value of time. I thank you for this gift.

Please convey my regards to dear Aunt.

Yours affectionately,

Rahul